For Doctors & Medical Practitioners

Practice income, filed without the guesswork.

Consulting fees, hospital payouts, your own clinic, or a shared practice — we handle the tax and GST questions specific to medical income.

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Consulting & visiting doctorsPrivate clinic ownersPartners in medical practicesLocum & hospital-affiliated doctors

We see this every year

The problems that actually trip up medical practitioners

Medical income has its own patterns — and its own places where a return can go wrong.

Multiple hospitals, multiple TDS deductions

Consulting across two or three hospitals means reconciling different TDS rates and sections before you file.

Clinic equipment & depreciation claims

Diagnostic equipment and clinic fit-outs carry specific depreciation rules that are easy to under-claim.

GST on non-medical services

Cosmetic and wellness services are often taxable even when core medical consultation isn't — the line isn't always obvious.

Presumptive taxation eligibility

Many practitioners qualify for Section 44ADA, but eligibility and the right choice depend on your actual setup.

Structuring a shared practice

Partnership or LLP — the right structure for a shared clinic affects liability and tax very differently.

Advance tax on lump-sum consulting income

Large one-off consulting or surgical fees can trigger advance tax obligations that are easy to miss.

Not sure which of these apply to you? Book a consultation and we'll walk through your specific situation.

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Where medical practitioners usually start

ITR-4 Presumptive Filing

For practitioners opting for presumptive taxation on professional income.

2–3 daysView Service

GST Registration

Registration and compliance for clinics offering taxable services alongside medical consultation.

5–7 daysView Service

Accounting & Compliance

Bookkeeping and compliance for a clinic or shared practice, including payroll if you employ staff.

OngoingView Service

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See your estimated tax in seconds

A quick estimate to get you started — for a precise number tailored to your situation, book a consultation

Tax regime

Annual income (₹)

₹

₹0₹25L₹50L+

Estimated tax payable

₹ 97,500

Effective rate 6.5% · new regime on ₹15,00,000

Taxable income₹ 14,25,000

Tax as per slabs₹ 93,750

Health & education cess (4%)+₹ 3,750

The New Regime saves you ₹ 1,59,900 compared to the Old Regime.

Illustrative estimate for FY 2025-26 — assumes salaried income eligible for the standard deduction, and includes the Section 87A rebate and 4% cess. Surcharge is applied at a flat rate without its own marginal relief. Does not account for other deductions or individual circumstances. Book a consultation for an exact figure.

Learn more

Related resources

Vol. 01Presumptive Taxation for Doctors: What QualifiesWhich practitioners are eligible under Section 44ADA, and when it's worth choosing.Guide01 / 03 Vol. 02When Does a Medical Practice Need GST Registration?The services that stay exempt, and the ones that don't.Guide02 / 03 Vol. 03Structuring a Shared Clinic: Partnership vs LLPWhat actually changes in liability, tax, and admin between the two structures.Guide03 / 03

Selected · Vol. 02

When Does a Medical Practice Need GST Registration? — The services that stay exempt, and the ones that don't.

Read article

Questions

Frequently asked

01I consult at three different hospitals — how does that affect my filing?

Each hospital deducts TDS independently, so the totals often don't reconcile cleanly against what you actually owe. We match all of it against Form 26AS before filing.

02Is my clinic equipment tax-deductible?

Yes, through depreciation — the rate depends on the type of equipment. We make sure it's classified and claimed correctly rather than left out or under-claimed.

03Do I need GST registration for a small clinic?

Core medical consultation is generally exempt, but ancillary services (cosmetic procedures, wellness programs, diagnostics sold separately) can be taxable — worth confirming based on exactly what your clinic offers.

04Should my shared practice be a partnership or an LLP?

It depends on liability protection, how profits are shared, and your long-term plans for the practice. We'll walk through the actual trade-offs for your situation.

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